Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 373.27 — Improvement and improve defined
Improvement
or improve means the extension, widening, lengthening, betterment,
alteration, reconstruction, surfacing, resurfacing or other major improvement,
or any combination thereof, of any project, or an interest therein, authorized
by this chapter. The term includes renovation, reconditioning, patching,
general maintenance and other minor repairs.
Source: official text